Port Tobacco times, and Charles County advertiser., 1887-03-04
Prof. Ely on Taxation.

The question OF taxation is an absorb
ing topic in this State just now and hes
occasoned much general comment from
the press and public men. We give be
low some of the views expressed in a re
cent interview by Prof Richard C. Ely. of
the Johns Hopkins University, and a mem
Der of the State Tax Commission appoint
ed under an act of the last Legislature to
inq quire into the most feasible methods Of
taxation and report to the next Gen ;ral
Assembly. These views Of Prof Ely are
given with more particular reference to
meet the requirements OF large municipal
tiles, though they will be found to con-
tain much food for thought fjr political
economists and thoughtful minds. They
are also important as perhaps foreshadow
ing, in some respects. the report that will
be made to the next Legislature by the
Commission. We cannot agree with the
Professor in all bis suggestions, though in
the main they are practical and we'll con-
loi-
''In the first place | should adopt the taxa
ton of real property as the corner stoae of my
system, but would not tax it for State pur.
poses. only for local purposes, and this is M
reason: If you have general tax on real estate
for State purposes it will always happen that
the real estate will be assessed higher oBs
part Of the State than another, thereby making
one part of the State pay more than its just per
cent, and there is no way to avoid that. But
if taxed only tor local purposes it makes no
difference | would abolish the general tax
on personal property, unless some specified
kinds, wherever the whole or a greater portion
of any one class can be found. | would tax
corporations, because that class Of personal
property can be found easily. | would not ia <
mortgages or promisory notes, or any kind o.:
property that cannot be readily found. In lieu
of tax of miscellaneous personal property.
would base the tax on the annual rental value
of ones dwelling | would multiply that by
four and tax il the same as | would real estate.
would put comparatively light tax on COM
merce and industry. | would tax mans
business 0 per cent on the annual rental value
Of bis place of business. Then | have plan
for the'taxation of the liquor business. would
divide municipalities into districts of four thou
sand each. / would allow only one place in
each district of 200 nhabitants to sell liquor.
Woulu put tue Ptlsilese up AT ducuOn, setlihS
it to the highest bidder. In this way would
raise a large revenue, and at the same time
diminish the temptation to intemperance, and
accomplish what the prohibitionists have been
trying to reach, and take influence away from
barkeepers, who have always had great deal
in politics. This is a temperance but not a
prehibtionist idea
"For State purposes would have an income
tax with 5000 exemption. | would take the
income at the same rate as real estate. then
would tax railroads and other corporations for
State purposes. 1t would not do TO tax income
for local purposes, for then the people would
go outside the corporate limits, but it is differ
ent with the State. If an additional revenue
is needed, would license a few special busi-
nesses."